Legal Opinion
Guth v. Commissioner
United States Tax Court
Decided October 6, 1987No. Docket No. 17112-83UnpublishedCited by 40 opinions
1Opinion of the Court
JAMES A. and ARLYS M. GUTH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Guth v. Commissioner
Docket No. 17112-83.
United States Tax Court
T.C. Memo 1987-522; 1987 Tax Ct. Memo LEXIS 514; 54 T.C.M. (CCH) 878; T.C.M. (RIA) 87522;
October 6, 1987.
Peter R. Stromer, for the petitioners.
Paul J. Krug, for the respondent.
JACOBS
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: Respondent determined deficiencies in petitioners' Federal income tax and additions to tax as follows:
Additions to Tax
Tax Year Ended
Tax Deficiency
Section 6653(a)(1) 1
Section 6653(a)(2)
December 31, 1979
$ 3,046
$ 152
-…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Bettye A. Sanders v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Sonnenborn v. CommissionerUnited States Tax Court · 1971
- Joyce Purcell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987
- Purcell v. CommissionerUnited States Tax Court · 1986
8 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Bell v. CommissionerUnited States Tax Court · 1989
- Resser v. CommissionerUnited States Tax Court · 1994
- Stiteler v. CommissionerUnited States Tax Court · 1995
- Hendricks v. Comm'rUnited States Tax Court · 2005
- Wiksell v. CommissionerUnited States Tax Court · 1994
35 more not listed; retrieve them via the Exa API.